Digital signatures with ONAC-accredited certificates
Supported Formats:
XML (DIAN), PDF with QR code, JSON (healthcare RIPS integration)
Clearance Model:
Pre-validation model; all invoices sent to DIAN for approval before customer delivery; 5-year mandatory archival requirement
N/A
No SAF-T implementation; Colombia uses DIAN SFE system with comprehensive pre-validation and real-time tax compliance integration
Electronic Invoicing System (SFE) mandatory launch
1 January 2019
National implementation
DIAN launched mandatory SFE for all qualifying companies with pre-validation requirements.
Healthcare RIPS integration mandatory
1 October 2024
Healthcare sector
Healthcare providers must integrate Individual Records of Health Service Provision (RIPS) in JSON format.
UVT updated to COP 49,799
1 January 2025
Threshold adjustment
Tax Value Unit (UVT) set at COP 49,799, affecting income thresholds for mandatory compliance (3,500 UVT = COP 174.3M).
Streamlined buyer identification process
1 April 2025
Process simplification
Issuers can generate invoices with buyer type and ID only; system auto-completes buyer data.
MINCIT Draft Decree on Electronic Invoice Circulation
16 February 2026
B2B
Draft decree clarifies only negotiable instruments intended for circulation require RADIAN registration per MINCIT publication . Acceptance periods begin upon invoice receipt rather than goods/services delivery.